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I also reviewed the market for sales of similar property. There have been very few sales of <br />similar property. I did find two sales that sold on 10th St North. These older one story office <br />buildings situated on similar lots with the same utility sold for $95,400 and $85,200. <br /> <br />Based on the information presented, it does not appear that the valuation is invalid, inequitable, <br />or unjust. It does not appear that the valuation exceeds market value. It is my recommendation <br />to deny the appeal. <br /> <br />Suggested Motion: <br /> <br />"I move that abatement #4239 be denied, based upon the information presented; and as <br />recommended by the City of Fargo and the Director of Equalization." <br /> <br />Dated this 17th day of December, 2003 <br /> <br />Frank Klein <br />Director of Tax Equalization <br /> <br />j :\tax\wp~abate <br /> <br /> <br />